ALERJ APPROVES OPTIONAL TAX REPLACEMENT REGIME FOR RETAIL SECTOR
The Optional Taxation Regime for Substitution Tax (ROT-ST) for the retail sector may be implemented in the State of Rio. The authorization is contained in Bill 2.744/23, authored by...
Carf Superior Chamber overturns taxation of presumed ICMS credits
1st PANEL OF THE UPPER CHAMBER Process: 10600.720042/2014-69 Parties: SBF Comércio de Produtos Esportes S/A and Fazenda Nacional Rapporteur: Luiz Tadeu Matosinho Machado By unanimous decision, the 1st Panel of the Superior Chamber...
STJ rejects ICMS on the transfer of goods between establishments of the same company
2nd PANEL Case: AREsp 2215002/MG Parties: State of Minas Gerais x Companhia Brasileira de Alumínio e Filiais Rapporteur: Francisco Falcão By unanimous decision, the ministers upheld the decision...
Fux maintains credits granted before modulation of the 'thesis of the century'
The newspaper VALOR ECONÔMICO draws attention to the emblematic decision taken by Minister Luiz Fux, of the STF. As the text highlights, this is the first manifestation of the STF, albeit a monocratic one,...
STF rejects declaration of appeal in ADC 49 without analyzing its merits
The ministers of the Federal Supreme Court (STF) decided, by 10 votes to 0, not to acknowledge the declaratory embargoes in the Declaratory Action of Constitutionality (ADC) 49, which means that...